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Management reporting incentives and classification credibility: The effects of reporting discretion and reputation
16 references·16 citing·46 second hopsampled
Management reporting incentives and classification credibility: The effects of reporting discretion and reputation (2006)Management reporting incentives and class…How Do Investors Assess the Credibility of Management Disclosures? (2004)How Do Investors Assess the C…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…CEO reputation and stock-based compensation (2003)CEO reputation and stock-base…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Relation Between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast. (1996)The Relation Between a Prior …The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments (1996)The Effect of Financial State…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Costs of technical violation of accounting-based debt covenants (1993)Costs of technical violation …Reputation and corporate strategy: A review of recent theory and applications (1988)Reputation and corporate stra…Attribution in social interaction. (1987)Attribution in social interac…Category-based versus piecemeal-based affective responses: Developments in schema-triggered affect. (1986)Category-based versus pieceme…Source credibility in social judgment: Bias, expertise, and the judge's point of view. (1979)Source credibility in social …Causal inferences about communicators and their effect on opinion change. (1978)Causal inferences about commu…Earnings management and sustainability assurance: The moderating role of CSR committee (2023)Earnings management and susta…The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments (2021)The effects of disclosing cri…The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency (2019)The explanatory effect of CSR…Integrated reporting and capital markets in an international setting: The role of financial analysts (2019)Integrated reporting and capi…How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions (2018)How Do Investors Respond to R…Does the market reward integrated report quality? (2018)Does the market reward integr…How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging (2017)How Disclosure Medium Affects…Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability (2016)Investor Reactions to Managem…Earnings Management: Do Firms Play “Follow the Leader”? (2015)Earnings Management: Do Firms…El consejo de administración y las memorias de sostenibilidad (2013)El consejo de administración …Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence (2013)Are Seemingly Self-Serving At…The Effect of Positive and Negative Financial and Nonfinancial Performance Measures on Analysts' Recommendations (2012)The Effect of Positive and Ne…Corporate Information Transparency on the Internet by Listed Companies in Spain (IBEX35) and Mexico (IPYC) (2012)Corporate Information Transpa…The effect of CEO reputation and explanations for poor performance on investors’ judgments about the company’s future performance and management (2010)The effect of CEO reputation …Accounting for Investments in Human Capital: A Review (2010)Accounting for Investments in…The Effects of Expected and Actual Accounting Choices on Judgments and Decisions (2009)The Effects of Expected and A…Information and Consumer Behavior (1970)Advertising as Information (1974)Auditor size and audit quality (1981)The Reputational Landscape (1997)Corporate identity, corporate branding and corporate marketing ‐ Seeing through the fog (2001)An Examination of Differences Between Organizational Legitimacy and Organizational Reputation* (2005)From Acts To Dispositions The Attribution Process In Person Perception (1965)Attribution theory in social psychology (1967)The processes of causal attribution. 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References

  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1988Reputation and corporate strategy: A review of recent theory and applications1,339 cited
  • 1987Attribution in social interaction.1,247 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
  • 2003CEO reputation and stock-based compensation641 cited
  • 1978Causal inferences about communicators and their effect on opinion change.633 cited
  • 1986Category-based versus piecemeal-based affective responses: Developments in schema-triggered affect.615 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 1979Source credibility in social judgment: Bias, expertise, and the judge's point of view.509 cited
  • 2004How Do Investors Assess the Credibility of Management Disclosures?455 cited
  • 1993Costs of technical violation of accounting-based debt covenants443 cited
  • 1996The Relation Between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast.

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299 cited
  • 1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
  • Cited by

    • 2019The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency101 cited
    • 2013Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence83 cited
    • 2019Integrated reporting and capital markets in an international setting: The role of financial analysts81 cited
    • 2015Earnings Management: Do Firms Play “Follow the Leader”?80 cited
    • 2009The Effects of Expected and Actual Accounting Choices on Judgments and Decisions76 cited
    • 2018Does the market reward integrated report quality?76 cited
    • 2017How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging75 cited
    • 2010The effect of CEO reputation and explanations for poor performance on investors’ judgments about the company’s future performance and management70 cited
    • 2012The Effect of Positive and Negative Financial and Nonfinancial Performance Measures on Analysts' Recommendations69 cited
    • 2021The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments65 cited
    • 2010Accounting for Investments in Human Capital: A Review58 cited
    • 2016Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability45 cited
    • 2018How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions44 cited
    • 2012Corporate Information Transparency on the Internet by Listed Companies in Spain (IBEX35) and Mexico (IPYC)43 cited
    • 2013El consejo de administración y las memorias de sostenibilidad43 cited
    • 2023Earnings management and sustainability assurance: The moderating role of CSR committee36 cited